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V1506-14 ·9 June 2014 ·consulta-vinculante Medium impact
Tax

Legatees of an undivided share are treated as heirs for Inheritance and Gift Tax purposes

A query was raised regarding whether a legatee of an undivided share of an estate holds the same status as an heir for tax purposes. The DGT ruled that such a figure is assimilated to that of an heir for the taxation of Inheritance and Gift Tax.

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2014-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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